Office of the Revenue Commissioners
Start-Up Relief for Entrepreneurs (SURE)
SURE is a tax relief that provides a refund of Income Tax paid in previous years to people who invest in and take up full-time employment in a new company they establish, including employees, unemployed people, and people recently made redundant. To qualify, the individual must have had mainly PAYE income in the previous four years, work full-time in the new company, invest cash in new shares, and hold those shares for at least four years.
- Grant range
- Varies based on income tax paid
- Funding level
- 100%
- Support type
- Tax Relief
- Last checked
- 4 Sept 2026
About this scheme
Start-Up Relief for Entrepreneurs (SURE) refunds Income Tax paid in previous years to individuals who leave employment, unemployment, or redundancy to start their own business. To qualify, the individual must establish a new company carrying on a new qualifying trading activity, have had mainly PAYE income over the previous four years, take up full-time employment in the new company as a director or employee, invest cash in the company by buying new shares, and hold those shares for at least four years. Additional conditions apply to both the individual and the company for the investment to count as a 'qualifying investment'. Unlike the related Employment Investment Incentive (EII), which is claimed on the investor's ordinary Income Tax return, a SURE claim is made by applying directly to Revenue's EII branch, reflecting that the relief operates as a refund of tax already paid rather than a deduction against current income.
Who can apply
- Available to individuals starting their own business, whether they are currently an employee, unemployed, or have recently been made redundant
- Must establish a new company carrying on a new qualifying trading activity
- Must have had mainly PAYE income in the previous four years
- Must take up full-time employment in the new company as a director or an employee
- Must invest cash in the new company by purchasing new shares
- Must keep the purchased shares for at least four years
- A number of further specific conditions apply to both the individual and the company for the investment to count as a 'qualifying investment' — full detail is in Revenue's Relief for investment in corporate trades manual
How to apply
- Establish the new company and confirm it will carry on a new qualifying trading activity.
- Invest cash in the company by purchasing new shares, and take up full-time employment in the company as a director or employee, committing to hold the shares for at least four years.
- Apply directly to Revenue's EII branch to make a SURE claim (unlike EII, which is claimed via Form 11/12 or myAccount), since SURE works as a refund of Income Tax already paid in previous years rather than a deduction against current-year income.